TY - JOUR

T1 - Involving Corporate Functions

T2 - Who Contributes to Sustainable Development?

AU - Schaltegger, Stefan

AU - Harms, Dorli

AU - Windolph, Sarah Elena

AU - Hörisch, Jacob

PY - 2014/5/19

Y1 - 2014/5/19

N2 - A large body of literature claims that corporate sustainable development is a cross-functional challenge, which requires all functional units to be involved. However, it remains uncertain to what extent and in which way different corporate functions are actually involved in corporate sustainability management. To bridge this research gap, our paper draws on a concept of involvement introduced in the field of consumer behavior. Based on this previous research, our paper distinguishes two components of involvement: first, a cognitive-affective component, incorporating being affected by sustainability issues and being supportive of corporate sustainability; and second, a behavioral component, represented by the application of sustainability management tools. We use this concept to empirically analyze the involvement of corporate functions in sustainability management and find considerable differences in large German companies. Whereas public relations and strategic management are heavily involved, finance, accounting and management control appear not to be involved. A multinomial logistic regression shows that the cognitive-affective component significantly influences the behavioral component, with a functional unit being affected influencing the application of tools the most. Building on the model proposed, the paper provides implications on how to increase a functional unit's involvement in sustainability management.

AB - A large body of literature claims that corporate sustainable development is a cross-functional challenge, which requires all functional units to be involved. However, it remains uncertain to what extent and in which way different corporate functions are actually involved in corporate sustainability management. To bridge this research gap, our paper draws on a concept of involvement introduced in the field of consumer behavior. Based on this previous research, our paper distinguishes two components of involvement: first, a cognitive-affective component, incorporating being affected by sustainability issues and being supportive of corporate sustainability; and second, a behavioral component, represented by the application of sustainability management tools. We use this concept to empirically analyze the involvement of corporate functions in sustainability management and find considerable differences in large German companies. Whereas public relations and strategic management are heavily involved, finance, accounting and management control appear not to be involved. A multinomial logistic regression shows that the cognitive-affective component significantly influences the behavioral component, with a functional unit being affected influencing the application of tools the most. Building on the model proposed, the paper provides implications on how to increase a functional unit's involvement in sustainability management.

KW - Sustainability sciences, Management & Economics

KW - Corporate Sustainability

KW - companies

KW - environment

KW - functional unit

KW - Germany

KW - involvement

KW - management tool

KW - sustainability management

UR - http://www.scopus.com/inward/record.url?scp=84902955662&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/8ac86a94-8530-3089-bb78-aea8709244db/

U2 - 10.3390/su6053064

DO - 10.3390/su6053064

M3 - Journal articles

VL - 6

SP - 3064

EP - 3085

JO - Sustainability

JF - Sustainability

SN - 2071-1050

IS - 5

ER -